Catherine Martin (Dublin Rathdown, Green Party) | Oireachtas source

As I set out at Committee Stage, the amendment would represent a significant policy initiative and, as such, requires extensive analysis and consideration with a number of complex legal and policy questions that need to be addressed. For example, it does not appear to have any basis in European law. There are also issues to be addressed regarding the rate and nature of the levy, notwithstanding that the amendment now specifies “post tax revenue”. Finally, it appears to apply to services only established under the jurisdiction of the State which, in essence, could mean services looking to relocate away from Ireland arising from the imposition of such a levy. For these reasons, I will not accept this amendment.

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